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EFRAG ESRS Q&A: Compilation of Explanations

Published December 10, 2024 by osapiens | Host @ osapiens Holding GmbH

EFRAG release 64 new Q&A to its Compilation of Technical Explanations. The total of explanations available now is 157 and Appendix III to the Compilation also identifies 133 questions already answered through Implementation Guidance and published explanations.

The next major update is expected to be released in Spring 2025.

The content of each Explanation has been drafted to provide an answer to a specific technical question and cannot be directly extended by analogy to a different fact pattern.

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